Opinion No.

The Honorable Sandra Prater State Representative 9202 Sayles Road Jacksonville, AR 72076-8899

Dear Representative Prater:

I am writing in response to your request for an opinion regarding moneys paid to a county for housing prisoners of entities other than that county. You ask:

1. When a county houses inmates for either the Arkansas Department of Corrections, the U.S. Marshall's Service, or out-of-county agencies pursuant to an agreed upon rate, are those monies considered reimbursement or general revenue?

2. If the paid monies are a reimbursement and were originally expended from a dedicated…